MIRA INFORM REPORT

 

 

Report Date :

13.11.2014

 

IDENTIFICATION DETAILS

 

Name :

BACK EUROP DEUTSCHLAND GESELLSCHAFT MIT BESCHRÄNKTER HAFTUNG & CO. KOMMANDITGESELLSCHAFT

 

 

Registered Office :

Daimlerstr. 10, D 50189 Elsdorf

 

 

Country :

Germany

 

 

Financials (as on) :

31.12.2012

 

 

Year of Establishment :

1958

 

 

Com. Reg. No.:

HRA 17727

 

 

Legal Form :

Ltd partnership with priv. ltd. company as general partner

 

 

Line of Business :

·         Wholesale of food n.e.c.

·         Wholesale of other machinery

·         Wholesale of other equipment and accessories for  machinery and technical supplies

·         Collection agencies

 

 

No. of Employees :

26

 


 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – June 1, 2014

 

Country Name

Previous Rating

(31.03.2014)

Current Rating

(01.06.2014)

Germany

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 


 

GERMANY - ECONOMIC OVERVIEW

 

The German economy - the fifth largest economy in the world in PPP terms and Europe's largest - is a leading exporter of machinery, vehicles, chemicals, and household equipment and benefits from a highly skilled labor force. Like its Western European neighbors, Germany faces significant demographic challenges to sustained long-term growth. Low fertility rates and declining net immigration are increasing pressure on the country's social welfare system and necessitate structural reforms. Reforms launched by the government of Chancellor Gerhard SCHROEDER (1998-2005), deemed necessary to address chronically high unemployment and low average growth, has contributed to strong growth and falling unemployment. These advances, as well as a government subsidized, reduced working hour scheme, help explain the relatively modest increase in unemployment during the 2008-09 recession - the deepest since World War II - and its decrease to 5.3% in 2013. The new German government introduced a minimum wage of $11 per hour to take effect in 2015. Stimulus and stabilization efforts initiated in 2008 and 2009 and tax cuts introduced in Chancellor Angela MERKEL's second term increased Germany's total budget deficit - including federal, state, and municipal - to 4.1% in 2010, but slower spending and higher tax revenues reduced the deficit to 0.8% in 2011 and in 2012 Germany reached a budget surplus of 0.1%. A constitutional amendment approved in 2009 limits the federal government to structural deficits of no more than 0.35% of GDP per annum as of 2016 though the target was already reached in 2012. Following the March 2011 Fukushima nuclear disaster, Chancellor Angela MERKEL announced in May 2011 that eight of the country's 17 nuclear reactors would be shut down immediately and the remaining plants would close by 2022. Germany hopes to replace nuclear power with renewable energy. Before the shutdown of the eight reactors, Germany relied on nuclear power for 23% of its electricity generating capacity and 46% of its base-load electricity production.

 

Source : CIA

 

 

CompAny Name and address

 

BACK EUROP DEUTSCHLAND GESELLSCHAFT MIT BESCHRÄNKTER HAFTUNG & CO. KOMMANDITGESELLSCHAFT

 

 Company Status:      active

                      Daimlerstr. 10

                      D 50189 Elsdorf

                      Telephone:02274/939-0

                      Telefax:  02274/939-490

                      Homepage: www.back-europ.de

                      E-mail:   info@back-europ.de

 

 

VAT no.            

 

DE121964106

 

 

CONCLUSION

 

 Business relations are permissible.

 

 

Company Summary

 

 LEGAL FORM                          Ltd partnership with priv. ltd. company as general partner

 Date of foundation:                  1958

 Begin of business

 activities:                                             29.11.1971

 Registered on:                         01.08.2002

 Register of

 companies:                              Local court 50939 Köln

 under:                                      HRA 17727

 

 Total cap. contribution:               EUR            240,000.00

 Number of

 shareholders:                                                  20

 Shareholder total capital:            EUR            240,000.00

 

 General partner:

                      BACK EUROP Deutschland

                      Verwaltungsgesellschaft mit beschränkter

                      Haftung

                      Daimlerstr. 10

                      D 50189 Elsdorf

                      Legal form: Private limited company

                      Share capital:     EUR             52,000.00

                      Registered on: 15.11.2000

                      Reg. data: 50939 Köln, HRB 41227

 

 Manager:

                      Lars Roland Billigmann

                      Andreasstr. 22

                      D 22301 Hamburg

                      having sole power of representation

                      born: 08.11.1973

 

 

COMPANY HISTORY

 

 29.11.1971 - 03.01.1991  Back-Ring-Union GmbH & Co. KG

                          D 51491 Overath

                          Ltd partnership with priv. ltd. company

                          as general partner

 03.01.1991 - 20.03.1997  Interbackring Gesellschaft

                          mitbeschränkter Haftung & Co.

                          Kommanditgesellschaft

                          Schulstr. 24

                          D 51491 Overath

                          Ltd partnership with priv. ltd. company

                          as general partner

 20.03.1997 - 20.11.2000  BACK EUROP Deutschland Gesellschaft mit

                          beschränkter Haftung & Co.

                          Kommanditgesell-

                          Schulstr. 24

                          D 51491 Overath

                          Ltd partnership with priv. ltd. company

                          as general partner

 

 

BUSINESS ACTIVITIES

 

Main industrial sector

46389   Wholesale of food n.e.c.

46692   Wholesale of other machinery

46693   Wholesale of other equipment and accessories for  machinery and technical supplies

82911   Collection agencies

 

 


PARTICIPATIONS

 

 Shareholder:

                      BACK & SNACK Konzept GmbH

                      Daimlerstr. 10

                      D 50189 Elsdorf

                      Legal form:         Private limited company

                      Company Status:            Active

                      Share capital:     EUR            255,645.94

                      Share:                 EUR            255,645.94

                      Reg. data:           08.09.2000

                                                Local court 50939 Köln

                                                HRB 41201

 Shareholder:

                      S E B I G

                      Speise-Eis-Bedarf-Import-Gesellschaft mit

                      beschränkter Haftung

                      Oststr. 30

                      D 50189 Elsdorf

                      Post Box:

                      13 48

                      Legal form:         Private limited company

                      Company Status:            Active

                      Share capital:     EUR            200,000.00

                      Share:                 EUR            200,000.00

                      Reg. data:           21.04.1969

                                                Local court 50939 Köln

                                                HRB 39943

 

 

 FINANCIAL INFORMATION

 

 Payment experience:  within agreed terms

 

 Negative information:We have no negative information at hand.

 

 Balance sheet year:  2012

 

 

REAL ESTATE

 

 Type of ownership:       proprietor

 Share:                          100.00 %

 Address                       Daimlerstr. 10

                                    D 50189 Elsdorf

 

 Real Estate of:             BACK EUROP Deutschland

                                    Verwaltungsgesellschaft mit beschränkter

                                    Haftung

 Type of ownership:       Tenant

 Address                       Daimlerstr. 10

                                    D 50189 Elsdorf

 

 Land register documents were not available.

 

 

BANKERS

 

 DEUTSCHE BANK, 50587 KÖLN

 Sort. code: 37070060

 BIC: DEUTDEDKXXX

 

COMMERZBANK VORMALS DRESDNER BANK, 50450 KÖLN

 Sort. code: 37080040

 BIC: DRESDEFF370

 

 KÖLNER BANK, 50461 KÖLN

 Sort. code: 37160087

 BIC: GENODED1CGN

 

 

FINANCIAL FIGURES

 

 Profit:              2012               EUR            159,371.00

 Equipment:                              EUR             86,320.00

 Ac/ts receivable:                       EUR         10,170,053.00

 Liabilities:                            EUR         14,226,882.00

 Real estate of the firm:                EUR          2,219,038.00

 Employees:                                                     26

 - thereof permanent staff:                                     19

 - Part-time employees:                                          3

 - Trainees:                                                     1

 - Temporary workers:                                            3

 

 

 BALANCE SHEETS

 

 Balance sheet ratios 01.01.2012 - 31.12.2012

 Equity ratio [%]:                -79.16

 Liquidity ratio:                   0.08

 Return on total capital [%]:       7.00

 

 Balance sheet ratios 01.01.2011 - 31.12.2011

 Equity ratio [%]:                -80.25

 Liquidity ratio:                   0.06

 Return on total capital [%]:      11.11

 

 Balance sheet ratios 01.01.2010 - 31.12.2010

 Equity ratio [%]:                -79.76

 Liquidity ratio:                   0.08

 Return on total capital [%]:      10.11

 

 Balance sheet ratios 01.01.2009 - 31.12.2009

 Equity ratio [%]:                -91.90

 Liquidity ratio:                   0.09

 Return on total capital [%]:       4.24

 

 Equity ratio

 The equity ratio indicates the portion of the equity as compared

 to the total capital. The higher the equity ratio, the better the

 economic stability (solvency) and thus the financial autonomy of

 a company.

 

 Liquidity ratio

 The liquidity ratio shows the proportion between adjusted

 receivables and net liabilities. The higher the ratio, the lower

 the company's financial dependancy from external creditors.

 

 Return on total capital

 The return on total capital shows the efficiency and return on

 the total capital employed in the company. The higher the return

 on total capital, the more economically does the company work

 with the invested capital.

 

 Balance sheet grade

 The balance sheet grade is based on the following ratios: equity

 ratio, liquidity ratio and return on total capital from the

 balance sheets published in the Federal Gazette. It is calculated

 in accordance with the methodology of Euler Hermes. It ranges

 from 1.0 (positive) to 5.0 (negative).

 

 Type of balance sheet:                   Company balance sheet

 

 Financial year:                          01.01.2012 - 31.12.2012

 

 ASSETS                                  EUR         17,212,628.27

  Fixed assets                           EUR          2,775,939.35

   Tangible assets                       EUR          2,305,358.00

    Land / similar rights                EUR          2,219,038.00

    Other tangible assets / fixtures and

    fittings                             EUR             86,320.00

   Financial assets                      EUR            470,581.35

    Shares in participations /

    subsidiaries and the like            EUR            470,581.35

     Shares in related companies         EUR            465,081.35

     Shares in investee companies        EUR              5,500.00

  Current assets                         EUR         14,413,057.88

   Stocks                                EUR          1,385,378.23

   Accounts receivable                   EUR         10,170,053.16

    thereof total due from shareholders  EUR          9,368,557.05

   Liquid means                          EUR          2,857,626.49

  Remaining other assets                 EUR             23,631.04

   Accruals (assets)                     EUR             23,631.04

 

 LIABILITIES                             EUR         17,212,628.27

  Shareholders' equity                   EUR          2,471,204.93

   Capital                               EUR            240,000.00

   Reserves                              EUR          2,071,834.20

   Balance sheet profit/loss (+/-)       EUR            159,370.73

    Balance sheet profit / loss          EUR            159,370.73

  Provisions                             EUR            499,041.46

  Liabilities                            EUR         14,226,881.88

   thereof total due to shareholders     EUR            688,333.22

  Other liabilities                      EUR             15,500.00

   Deferred taxes (not included under

   provisions/liabilities)               EUR             15,500.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Gross result (+/-)                     EUR          3,444,619.86

  Staff expenses                         EUR          1,203,657.62

   Wages and salaries                    EUR          1,004,700.09

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            198,957.53

  Total depreciation                     EUR            171,812.36

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            171,812.36

  Other operating expenses               EUR          1,522,332.21

  Operating result from continuing

  operations                             EUR            546,817.67

  Result from participating interests

  (+/-)                                  EUR            159,370.73

   Expenses / income from participations EUR            159,370.73

    Income from related companies        EUR            159,370.73

  Interest result (+/-)                  EUR            -40,759.13

   Interest and similar income           EUR             51,329.67

    thereof from related companies       EUR                  0.00

   Interest and similar expenses         EUR             92,088.80

  Financial result (+/-)                 EUR            118,611.60

  Result from ordinary operations (+/-)  EUR            665,429.27

  Income tax / refund of income tax (+/-)EUR           -110,839.00

  Other taxes / refund of taxes          EUR             -5,172.30

  Tax (+/-)                              EUR           -116,011.30

  Annual surplus / annual deficit        EUR            549,417.97

 

 Type of balance sheet:                   Company balance sheet

 

 Financial year:                          01.01.2011 - 31.12.2011

 

 ASSETS                                  EUR         15,640,313.42

  Fixed assets                           EUR          2,931,651.35

   Tangible assets                       EUR          2,461,070.00

    Land / similar rights                EUR          2,364,064.00

    Other tangible assets / fixtures and

    fittings                             EUR             97,006.00

   Financial assets                      EUR            470,581.35

    Shares in participations /

    subsidiaries and the like            EUR            470,581.35

     Shares in related companies         EUR            465,081.35

     Shares in investee companies        EUR              5,500.00

  Current assets                         EUR         12,680,925.02

   Stocks                                EUR          1,395,622.22

    Finished goods / work in progress    EUR          1,395,622.22

   Accounts receivable                   EUR          9,341,361.30

    Amounts due from shareholders        EUR          8,777,500.46

    Trade debtors                        EUR            130,564.28

    Amounts due from related companies   EUR            216,591.22

    Other debtors and assets             EUR            216,705.34

   Liquid means                          EUR          1,943,941.50

  Remaining other assets                 EUR             27,737.05

   Accruals (assets)                     EUR             27,737.05

 

 LIABILITIES                             EUR         15,640,313.42

  Shareholders' equity                   EUR          2,345,092.33

   Capital                               EUR            252,000.00

   Reserves                              EUR          1,933,201.81

   Balance sheet profit/loss (+/-)       EUR            159,890.52

    Balance sheet profit / loss          EUR            159,890.52

  Provisions                             EUR            305,608.30

   Provisions for taxes                  EUR            119,248.00

   Other / unspecified provisions        EUR            186,360.30

  Liabilities                            EUR         12,976,812.79

   Financial debts                       EUR          1,097,691.07

    Liabilities due to banks             EUR          1,097,691.07

   Other liabilities                     EUR         11,879,121.72

    Trade creditors (for IAS incl. bills

    of exchange)                         EUR         10,945,908.57

    Liabilities due to shareholders      EUR            924,895.79

    Liabililties due to related companiesEUR                125.39

    Unspecified other liabilities        EUR              8,191.97

     thereof liabilities from tax /

     financial authorities               EUR              5,282.91

  Other liabilities                      EUR             12,800.00

   Deferred taxes (not included under

   provisions/liabilities)               EUR             12,800.00

  Guarantees and other commitments       EUR          1,634,000.00

   Discounted bills of exchange          EUR          1,009,000.00

   Guarantees / warranties               EUR            625,000.00

    Guarantees                           EUR            350,000.00

    Warranties                           EUR            275,000.00

 

 PROFIT AND LOSS ACCOUNT (cost-summary method) according to Comm.

 Code (HGB)

  Sales                                  EUR         41,890,621.00

  Other operating income                 EUR          1,394,979.10

  Cost of materials                      EUR         40,154,687.11

   Raw materials and supplies, purchased

   goods                                 EUR         40,154,687.11

  Gross result (+/-)                     EUR          3,130,912.99

  Staff expenses                         EUR          1,165,777.59

   Wages and salaries                    EUR            969,491.58

   Social security contributions and

   expenses for pension plans and

   benefits                              EUR            196,286.01

  Total depreciation                     EUR            171,164.70

   Depreciation on tangible / intangible

   asssets (incl. start-up and exp. of

   bus.                                  EUR            171,164.70

  Other operating expenses               EUR          1,026,254.51

  Operating result from continuing

  operations                             EUR            767,716.19

  Result from participating interests

  (+/-)                                  EUR            159,890.52

   Expenses / income from participations EUR            159,890.52

    Income from related companies        EUR            159,890.52

  Interest result (+/-)                  EUR            -48,220.46

   Interest and similar income           EUR             57,583.23

    thereof from related companies       EUR              1,685.15

   Interest and similar expenses         EUR            105,803.69

  Financial result (+/-)                 EUR            111,670.06

  Result from ordinary operations (+/-)  EUR            879,386.25

  Income tax / refund of income tax (+/-)EUR           -111,329.00

  Other taxes / refund of taxes          EUR             -5,506.90

  Tax (+/-)                              EUR           -116,835.90

  Annual surplus / annual deficit        EUR            762,550.35

 


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.61.48

UK Pound

1

Rs.97.92

Euro

1

Rs.76.79

 

INFORMATION DETAILS

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NIT

 

               

RATING EXPLANATIONS

 

RATING

STATUS

PROPOSED CREDIT LINE

 

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

 

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

 

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

 

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

 

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

 

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

Credit not recommended

 

--

NB

New Business

--

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.